International Taxation in a Nutshell

Author: Richard Doernberg

Publisher: West Academic Publishing

ISBN: 9781628105551

Category:

Page: 676

View: 4944

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This nutshell not only addresses the fundamentals of U.S. international taxation, but it also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored. In the truly global economy in which we live, it is crucial for those involved in business and investment activities to understand the tax consequences that impact cross-border flows. Building on both academic and private sector careers, the author has used his experience to distill the complexities of real-world tax considerations into a clearly written, straight-forward presentation of the key international tax concepts, including the most recent developments.

International taxation in a nutshell

Author: Richard L. Doernberg

Publisher: West Publishing Company

ISBN: N.A

Category: Business & Economics

Page: 394

View: 9372

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This 5x7.5" reference serves as an introduction to the US law of international taxation for law students, foreign lawyers, and US lawyers seeking an introduction or refresher. It overviews US tax laws governing international trade and investment, making frequent reference to the International Revenue Code and the Income Tax Regulations. Sections cover fundamentals of US international taxation, the US activities of foreign taxpayers, foreign activities of US citizens and residents, special US international tax provisions creating incentives and disincentives for certain conduct or transactions, and the effect of US transfer taxes on resident and nonresident aliens. c. Book News Inc.

Federal Income Taxation of Corporations and Stockholders in a Nutshell

Author: Karen C. Burke

Publisher: N.A

ISBN: 9780314288226

Category: Law

Page: 480

View: 3741

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This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, such as taxable acquisitions, tax-free reorganizations and corporate divisions, and carryover of corporate tax attributes.

Federal Income Taxation of Partners and Partnerships in a Nutshell

Author: Karen Burke

Publisher: West Academic Publishing

ISBN: 9781634607124

Category:

Page: 463

View: 3800

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This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions of property, optional and mandatory basis adjustments, and planning for retirement or death of a partner. Numerous concrete examples illustrate the tax treatment of specific transactions, allowing students to grasp the principles of partnership taxation in a problem-oriented course. The revised fifth edition reflects developments through September 2016, including proposed rules relating to compensatory profits interests and fee waivers, contributed built-in loss property, sharing of partnership liabilities and disguised sales, basis adjustments under �� 734(b), 743(b) and 755, and � 751(b) distributions.

Federal Estate and Gift Taxation in a Nutshell

Author: John K. McNulty

Publisher: N.A

ISBN: N.A

Category: Generation-skipping transfer tax

Page: 486

View: 8753

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Wealth Transfer Taxation; Constitutionality; The Federal Estate Tax, Gift Tax and Generation-Skipping Transfer Tax Outlined; Unification of Transfer Taxes; Gratuitous Transfers; Transfers During Life; Donative Intent; Consideration; Property; Transfer; Inclusion in the Gross Estate; Alternative Valuation Date; Liability for Tax; Incomplete Transfers; Transfers in Contemplation of Death; Retained Interests or Powers; Revocable Transfers; Special Valuation Rules and "Estate Freezes; " Jointly-Owned Property; Community Property; Property Settlements; Life Insurance; Annuities; Employee Death Benefits; Powers of Appointment; Inclusion; Valuation; Exemptions; Exclusions; Future Interests; Deductions (Charitable, etc.); Marital Deduction; Split Gifts; Unified Credit; International; Estate Planning; Reforms and Fundamental Alternatives.

Federal Income Taxation of Individuals in a Nutshell

Author: John K. McNulty,Daniel J. Lathrope

Publisher: West Academic

ISBN: 9780314927002

Category: Law

Page: 543

View: 423

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How and when is income taxable? To whom is it taxable? This Nutshell summarizes U.S. federal income tax law, defines income, and identifies the different types of deductions. Explains statutory inclusion and exclusion from gross income, profit-related deductions, mixed deductions, personal deductions, and other allowances. Also inquires into the policy and purposes of, and alternatives to, existing legal rules.

Local government law in a nutshell

Author: David J. McCarthy

Publisher: West Publishing Company

ISBN: N.A

Category: Law

Page: 435

View: 7882

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Local Governing Power: General Aspects, Limitations, Resolution of Power Conflicts and Challenges; Formation of the Local Government, Alteration, Boundary Changes; Some Problems of Organization and Operation: Officers, Employees, Allocation and Delegation of Functions, Elections; Regulation of Conduct and the Use of Land: Acquisition, Limitations on Use and Disposition of Goods, Services and Property; Revenues; Considerations Pertinent to Citizen Litigation with Local Governments.

The Law of Tax-exempt Organizations in a Nutshell

Author: Scott A. Taylor

Publisher: West Academic Publishing

ISBN: 9780314262349

Category: Law

Page: 319

View: 8593

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This nutshell provides a valuable introduction and foundation for those students taking classes dealing with the law of nonprofit organizations and the tax treatment of them. Special treatment is provided on charitable giving, fundraising, unrelated business income, and private foundations. Because of its focus on the law, this nutshell will be a valuable introduction to nonprofit professionals needing a concise overview of the legal problems that nonprofit organizations routinely face.

Family Law in a Nutshell

Author: John Myers,Harry Krause

Publisher: West Academic Publishing

ISBN: 9781683282549

Category:

Page: 502

View: 9747

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Few areas of law practice cover as many issues as family law. The subject embraces marriage and divorce, annulment, custody of children, spousal and child support, complex property issues, paternity, domestic violence, adoption, and alternative means of reproduction. Each of these topics itself is complex. For example, within the broad subject of child custody lie the issues of interstate move away cases, international parental child abduction, and the impact of domestic violence on a parent's right to custody or visitation. In addition to purely legal issues, family law has a large psychological component, touching on some of the most important and sensitive aspects of human nature and interaction, such as, what is a family, what are the rights and responsibilities of parents toward children, and how should society respond to child abuse and domestic violence? All of these issues, and more, are discussed in this Nutshell. The book provides a thorough introduction to this challenging field of practice.

Oil and Gas Law in a Nutshell

Author: John S. Lowe

Publisher: N.A

ISBN: 9780314289582

Category: Law

Page: 550

View: 2753

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This text provides authoritative coverage of the legal rules that govern the development of privately owned mineral rights in the United States, which often also apply to government-owned resources. It covers topics such as the nature, protection, and conveyance of oil and gas rights, leasing, and taxation. The 6th edition tracks recent developments in the law and expands Appalachian coverage.

The Law of Corporations in a Nutshell

Author: Robert W. Hamilton,Richard D. Freer

Publisher: West Academic Publishing

ISBN: 9780314904577

Category: Law

Page: 442

View: 9089

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Completely revised and updated, conversational in tone, it features illustrative hypotheticals. Comprehensive but concise, with organization following the life-cycle of the corporation -- from formation through dissolution. Addresses the theory of the firm and the nuts-and-bolts of corporate law, including special issues raised in closely-held and public corporations. Up-to-date discussion of Sarbanes-Oxley and federal securities law provide broad background. Even sociology majors need not fear the discussion of financial concepts, which are set up with helpful examples.

The OECD Multilateral Instrument for Tax Treaties

Analysis and Effects

Author: Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Claus Staringer

Publisher: N.A

ISBN: 9789041188366

Category: Law

Page: 296

View: 4375

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Présentation de l'éditeur : "The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, as the name suggests, covers the scope, interpretation and relationship of the Multilateral Instrument (MLI) with tax treaties. The MLI for tax treaties proposed in OECD BEPS Action 15 will lead to the modification of numerous tax treaties. As tax treaties can have different wordings, terminologies and structures, a great challenge is to find a proper way to accomplish their modification without distorting the underlying framework or triggering undesirable effects. In light of these challenges, where the tax treaties are being rewritten to include the MLI, this book analyses the MLI which was signed by over seventy jurisdictions on 7 June 2017, explains its practical effects and examines possible future developments."

International Legal Research in a Nutshell

Author: Marci Hoffman,Robert Berring

Publisher: West Academic Publishing

ISBN: 9781634605212

Category:

Page: N.A

View: 7054

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This Nutshell provides a basic introduction to international and foreign legal research for the non-specialist. It offers guidance through the unfamiliar pathways of research using international and non-US legal legal materials and demystifies the world of treaties and international case law. Since it's aimed at the non-specialist, it provides straight-forward background information on the United Nations and the European Union and includes guidance using the documents and legal materials of these institutions. There are extensive links to the rich world of Web resources, but it also describes print research tools that remain important in this field. Finally, it sets out a road map for approaching a research problem involving international, foreign and comparative law. Additional teaching materials are available for this title, and include online links to research sources noted in the book: Appendix A: Comprehensive List of Sources Appendix B: Websites Containing National Law Appendix C: Web Treaty Collections Appendix D: Planning Your Research and Organizational Tools